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Approaches to Corporate Integration: The Treasury Department Report

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  • Alstott, Anne L.
  • Mackie, James B. III

Abstract

Briefly summarizes the Treasury Department's report, Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once. Presents an overview of the Treasury Department's analysis of the economic benefits, distributional consequences, and revenue effects of the integration prototypes

Suggested Citation

  • Alstott, Anne L. & Mackie, James B. III, 1992. "Approaches to Corporate Integration: The Treasury Department Report," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 209-223, September.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:3:p:209-23
    DOI: 10.1086/NTJ41788963
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    References listed on IDEAS

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    1. Harberger, Arnold C, 1980. "Vignettes on the World Capital Market," American Economic Review, American Economic Association, vol. 70(2), pages 331-337, May.
    2. Shoven, John B, 1976. "The Incidence and Efficiency Effects of Taxes on Income from Capital," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1261-1283, December.
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